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加密货币模板与示例

实用的 Beancount 模板和常见加密货币场景的真实示例,包括交易、挖矿、质押、空投和 DeFi 活动。

本指南为常见的加密货币场景提供了实用的 Beancount 模板和真实示例。你可以复制这些模板用于自己的加密货币会计需求。

如何阅读这些代码块

下面的每个代码块都是以下三种类型之一,它们不可互换:

  • 模板 包含 [方括号] 占位符和 YYYY-MM-DD 日期。在替换为真实值之前,它们无法加载——方括号不是 Beancount 语法。
  • 示例 直接位于其对应模板下方,带有真实日期和金额,并且设计为可以直接加载。每个示例仍然需要它触及的账户处于开启状态,这就是下面的账户结构模板的用途。唯一的例外是核对块,它断言仅由你自己的账本才能满足的余额。
  • Flash 贷款套利 块是伪代码,并在其出现的位置进行了标注。

贯穿所有块的两个约定:

  • 收入账户持有贷方余额,因此它们是负数。 已实现收益是记入 Income:CapitalGains:…负数条目;已实现亏损是记入 Expenses:CapitalLoss:…正数条目。把这个搞反是加密货币条目无法平衡的最常见原因。
  • 费用记录为一次费用支出,同时减少一次现金。 毛收益进入现金账户,费用再从现金账户中扣除,最终实际到达你账户的是差额。

探索一个真实的加密货币示例账本:

在新标签页中打开 加密货币示例账本

基本设置模板

账户结构模板

; =============================================================================
; CRYPTOCURRENCY ACCOUNT SETUP TEMPLATE
; =============================================================================
 
; Bank Accounts
1970-01-01 open Assets:Checking
 
; Exchange Accounts
1970-01-01 open Assets:Crypto:Coinbase:USD
1970-01-01 open Assets:Crypto:Coinbase:BTC
1970-01-01 open Assets:Crypto:Coinbase:ETH
1970-01-01 open Assets:Crypto:Binance:USD
1970-01-01 open Assets:Crypto:Binance:BTC
1970-01-01 open Assets:Crypto:Binance:ETH
1970-01-01 open Assets:Crypto:Binance:BNB
1970-01-01 open Assets:Crypto:Binance:ADA
 
; On-Chain and Mining Accounts
1970-01-01 open Assets:Crypto:Ethereum:ETH
1970-01-01 open Assets:Crypto:Polygon:ETH
1970-01-01 open Assets:Crypto:Mining:BTC
 
; Wallet Accounts
1970-01-01 open Assets:Crypto:Wallet:Ledger:BTC
1970-01-01 open Assets:Crypto:Wallet:Ledger:ETH
1970-01-01 open Assets:Crypto:Wallet:MetaMask:ETH
1970-01-01 open Assets:Crypto:Wallet:MetaMask:USDC
1970-01-01 open Assets:Crypto:Wallet:MetaMask:UNI
 
; DeFi Protocol Accounts
1970-01-01 open Assets:DeFi:Uniswap:ETH-USDC-LP
1970-01-01 open Assets:DeFi:Compound:CUSDC
1970-01-01 open Assets:Staking:Ethereum:ETH
 
; Income Accounts
1970-01-01 open Income:Crypto:Staking:ETH
1970-01-01 open Income:Crypto:Mining:BTC
1970-01-01 open Income:Crypto:Airdrops
1970-01-01 open Income:Crypto:DeFi:Yield
1970-01-01 open Income:CapitalGains:Crypto
1970-01-01 open Income:CapitalGains:LongTerm
 
; Expense Accounts
1970-01-01 open Expenses:Crypto:Fees:Trading
1970-01-01 open Expenses:Crypto:Fees:Network
1970-01-01 open Expenses:Crypto:Fees:Withdrawal
1970-01-01 open Expenses:Crypto:Bridge:Fees
1970-01-01 open Expenses:Crypto:Mining:Electricity
1970-01-01 open Expenses:CapitalLoss:Crypto
 
; Commodity Definitions
1970-01-01 commodity BTC
  name: "Bitcoin"
  asset-class: "cryptocurrency"
 
1970-01-01 commodity ETH
  name: "Ethereum"
  asset-class: "cryptocurrency"
 
1970-01-01 commodity USDC
  name: "USD Coin"
  asset-class: "stablecoin"
 
; Compound writes this receipt token "cUSDC", but a Beancount commodity
; and every account component must start with a capital letter or a digit,
; so the ledger spells it CUSDC and keeps the display name in metadata.
1970-01-01 commodity CUSDC
  name: "cUSDC (Compound USD Coin)"
  asset-class: "defi-receipt"

交易模板

基本加密货币购买

; Template: Buy cryptocurrency on exchange
YYYY-MM-DD * "Buy [AMOUNT] [CRYPTO] on [EXCHANGE]"
  Assets:Crypto:[EXCHANGE]:[CRYPTO]     [AMOUNT] [CRYPTO] {[PRICE] USD}
  Assets:Crypto:[EXCHANGE]:USD         -[TOTAL_COST] USD
  Expenses:Crypto:Fees:Trading          [FEE] USD
  Assets:Crypto:[EXCHANGE]:USD         -[FEE] USD
 
; Example: Buy 1 BTC on Coinbase
2024-01-15 * "Buy 1 BTC on Coinbase"
  Assets:Crypto:Coinbase:BTC      1.0 BTC {45000.00 USD}
  Assets:Crypto:Coinbase:USD  -45000.00 USD
  Expenses:Crypto:Fees:Trading    50.00 USD
  Assets:Crypto:Coinbase:USD     -50.00 USD

加密货币出售

; Template: Sell cryptocurrency on exchange
YYYY-MM-DD * "Sell [AMOUNT] [CRYPTO] on [EXCHANGE]"
  Assets:Crypto:[EXCHANGE]:[CRYPTO]    -[AMOUNT] [CRYPTO] {[COST_BASIS] USD} @ [SALE_PRICE] USD
  Assets:Crypto:[EXCHANGE]:USD          [GROSS_PROCEEDS] USD
  Expenses:Crypto:Fees:Trading          [FEE] USD
  Assets:Crypto:[EXCHANGE]:USD         -[FEE] USD
  Income:CapitalGains:Crypto           -[GAIN] USD  ; a loss is a positive Expenses:CapitalLoss:Crypto instead
 
; Example: Sell 0.5 BTC with a gain
2024-03-20 * "Sell 0.5 BTC on Coinbase"
  Assets:Crypto:Coinbase:BTC     -0.5 BTC {45000.00 USD} @ 48000.00 USD
  Assets:Crypto:Coinbase:USD   24000.00 USD  ; gross proceeds, 0.5 * 48,000.00
  Expenses:Crypto:Fees:Trading    30.00 USD
  Assets:Crypto:Coinbase:USD     -30.00 USD  ; the fee leaves the same cash account
  Income:CapitalGains:Crypto   -1500.00 USD  ; 24,000.00 proceeds - 22,500.00 basis

被处置的批次成本为 $22,500.00,出售毛收益为 $24,000.00,其中 $30.00 作为费用支付给交易所——因此实际到达的现金是 $23,970.00,已实现收益为 $1,500.00。不要将费用从收益中扣除:费用已经作为一项支出记录,再次扣减会导致交易无法平衡。

加密货币兑换

; Template: Trade one crypto for another
YYYY-MM-DD * "Trade [AMOUNT1] [CRYPTO1] for [AMOUNT2] [CRYPTO2]"
  Assets:Crypto:[EXCHANGE]:[CRYPTO1]   -[AMOUNT1] [CRYPTO1] {[COST_BASIS] USD}
  Assets:Crypto:[EXCHANGE]:[CRYPTO2]    [AMOUNT2] [CRYPTO2] {[NEW_PRICE] USD}
  Income:CapitalGains:Crypto           -[GAIN] USD  ; taxable event; a loss is a positive Expenses:CapitalLoss:Crypto
  Expenses:Crypto:Fees:Trading          [FEE] USD
  Assets:Crypto:[EXCHANGE]:USD         -[FEE] USD
 
; Example: Trade BTC for ETH
2024-02-10 * "Trade 1 BTC for 20 ETH on Binance"
  Assets:Crypto:Binance:BTC     -1.0 BTC {46000.00 USD}
  Assets:Crypto:Binance:ETH      20 ETH {2400.00 USD}
  Income:CapitalGains:Crypto  -2000.00 USD  ; 48,000.00 received - 46,000.00 basis
  Expenses:Crypto:Fees:Trading    40.00 USD
  Assets:Crypto:Binance:USD      -40.00 USD

加密货币兑换处置了第一种商品,因此其收益实现方式与出售换现金完全相同:20 ETH 以 $2,400.00 的价格购入,对应 $48,000.00 的价值,抵消了 $46,000.00 的 BTC 成本基础。$40.00 的费用以现金支付,不影响收益金额。

转账模板

交易所到钱包转账

; Template: Transfer crypto from exchange to wallet
YYYY-MM-DD * "Transfer [AMOUNT] [CRYPTO] from [EXCHANGE] to [WALLET]"
  Assets:Crypto:[EXCHANGE]:[CRYPTO]      -[AMOUNT] [CRYPTO] {[COST_BASIS] USD}
  Assets:Crypto:Wallet:[WALLET]:[CRYPTO]  [AMOUNT] [CRYPTO] {[COST_BASIS] USD}
  Expenses:Crypto:Fees:Withdrawal         [FEE] [CRYPTO] {[COST_BASIS] USD}
  Assets:Crypto:[EXCHANGE]:[CRYPTO]      -[FEE] [CRYPTO] {[COST_BASIS] USD}
 
; Example: Transfer BTC to Ledger
2024-01-20 * "Transfer 1 BTC from Coinbase to Ledger"
  Assets:Crypto:Coinbase:BTC      -1.0 BTC {45000.00 USD}
  Assets:Crypto:Wallet:Ledger:BTC  1.0 BTC {45000.00 USD}
  Expenses:Crypto:Fees:Withdrawal  0.0005 BTC {45000.00 USD}
  Assets:Crypto:Coinbase:BTC      -0.0005 BTC {45000.00 USD}

转账不是处置,因此不会实现任何收益:{45000.00 USD} 的成本基础随代币一起转移,接收账户继承该成本基础。费用以 BTC 支付,按同一成本基础计价并作为费用支出,因此也不会实现收益。发送账户必须持有至少 1.0005 BTC,且成本基础恰好匹配,因为费用来自同一个批次。

跨交易所转账

; Template: Transfer between exchanges
YYYY-MM-DD * "Transfer [AMOUNT] [CRYPTO] from [EXCHANGE1] to [EXCHANGE2]"
  Assets:Crypto:[EXCHANGE1]:[CRYPTO]  -[AMOUNT] [CRYPTO] {[COST_BASIS] USD}
  Assets:Crypto:[EXCHANGE2]:[CRYPTO]   [AMOUNT] [CRYPTO] {[COST_BASIS] USD}
  Expenses:Crypto:Fees:Network         [FEE] [CRYPTO] {[COST_BASIS] USD}
  Assets:Crypto:[EXCHANGE1]:[CRYPTO]  -[FEE] [CRYPTO] {[COST_BASIS] USD}
 
; Example: Transfer ETH from Coinbase to Binance
2024-02-05 * "Transfer 10 ETH from Coinbase to Binance"
  Assets:Crypto:Coinbase:ETH   -10 ETH {2500.00 USD}
  Assets:Crypto:Binance:ETH     10 ETH {2500.00 USD}
  Expenses:Crypto:Fees:Network  0.01 ETH {2500.00 USD}
  Assets:Crypto:Coinbase:ETH   -0.01 ETH {2500.00 USD}

质押模板

以太坊质押

; Template: Stake ETH
YYYY-MM-DD * "Stake [AMOUNT] ETH"
  Assets:Crypto:Wallet:MetaMask:ETH    -[AMOUNT] ETH {[PRICE] USD}
  Assets:Staking:Ethereum:ETH           [AMOUNT] ETH {[PRICE] USD}
  Expenses:Crypto:Fees:Network          [FEE] ETH {[PRICE] USD}
  Assets:Crypto:Wallet:MetaMask:ETH    -[FEE] ETH {[PRICE] USD}
 
; Example: Stake 32 ETH
2024-01-10 * "Stake 32 ETH on Ethereum 2.0"
  Assets:Crypto:Wallet:MetaMask:ETH    -32 ETH {2500.00 USD}
  Assets:Staking:Ethereum:ETH           32 ETH {2500.00 USD}
  Expenses:Crypto:Fees:Network          0.01 ETH {2500.00 USD}
  Assets:Crypto:Wallet:MetaMask:ETH    -0.01 ETH {2500.00 USD}

质押奖励

; Template: Receive staking rewards
YYYY-MM-DD * "[CRYPTO] Staking Rewards - [PERIOD]"
  Assets:Staking:[PROTOCOL]:[CRYPTO]    [AMOUNT] [CRYPTO] {[PRICE] USD}
  Income:Crypto:Staking:[CRYPTO]       -[VALUE] USD  ; [VALUE] = [AMOUNT] * [PRICE]
 
; Example: ETH staking rewards
2024-02-01 * "ETH Staking Rewards - January"
  Assets:Staking:Ethereum:ETH     0.08 ETH {2600.00 USD}
  Income:Crypto:Staking:ETH     -208.00 USD  ; 0.08 * 2,600.00

奖励是以实物形式获得的收入,因此两个分录描述的是同一事件的两个方面:0.08 ETH 以 $2,600.00 的单价到达,对应的 $208.00 收入是贷方(负数)条目。{2,600.00 USD}你需要自行获取的外部价格;Beancount 不会获取它。使用你信任的交易所或指数作为来源,并在全年保持一致。

该 $208.00 也是奖励后续的成本基础。当你最终出售这 0.08 ETH 时,只有该日期起的价格变动才是收益——$208.00 已经作为收入被征税,不能重复计算。收入是在收到时还是处置时征税,取决于司法管辖区;账本只记录事实。

DeFi 模板

Uniswap 流动性提供

; Template: Add liquidity to Uniswap pool
YYYY-MM-DD * "Add liquidity to [TOKEN1]-[TOKEN2] pool"
  Assets:Crypto:Wallet:MetaMask:[TOKEN1]    -[AMOUNT1] [TOKEN1] {[PRICE1] USD}
  Assets:Crypto:Wallet:MetaMask:[TOKEN2]    -[AMOUNT2] [TOKEN2] {[PRICE2] USD}
  Assets:DeFi:Uniswap:[TOKEN1]-[TOKEN2]-LP   [LP_AMOUNT] [LP_TOKEN] {[LP_PRICE] USD}
  Expenses:Crypto:Fees:Network               [FEE] ETH {[ETH_PRICE] USD}
  Assets:Crypto:Wallet:MetaMask:ETH         -[FEE] ETH {[ETH_PRICE] USD}
 
; Example: Add ETH-USDC liquidity
2024-01-15 * "Add liquidity to ETH-USDC pool"
  Assets:Crypto:Wallet:MetaMask:ETH     -10 ETH {2500.00 USD}
  Assets:Crypto:Wallet:MetaMask:USDC  -25000 USDC @ 1.00 USD
  Assets:DeFi:Uniswap:ETH-USDC-LP        100 UNI-V3-ETH-USDC {500.00 USD}
  Expenses:Crypto:Fees:Network          0.02 ETH {2500.00 USD}
  Assets:Crypto:Wallet:MetaMask:ETH    -0.02 ETH {2500.00 USD}

逐一核对每种商品:$25,000.00 的 ETH 和 $25,000.00 的 USDC 离开钱包,$50,000.00 的 LP 代币到达,同时 $50.00 的 ETH 作为费用支出。稳定币部分使用 @ 1.00 USD 的价格,因为它没有单独的成本基础——如果不加价格,它的价值就是 25,000 个 USDC 单位,无法与美元直接抵消。在许多司法管辖区,存入流动性池本身被视为一次处置;此模板特意将成本基础结转,如果你需要记录收益,请自行添加相应分录。

Compound 借贷

; Template: Supply assets to Compound
YYYY-MM-DD * "Supply [AMOUNT] [TOKEN] to Compound"
  Assets:Crypto:Wallet:MetaMask:[TOKEN]  -[AMOUNT] [TOKEN] @ [TOKEN_PRICE] USD
  Assets:DeFi:Compound:C[TOKEN]           [C_AMOUNT] C[TOKEN] {[C_PRICE] USD}
  Expenses:Crypto:Fees:Network            [FEE] ETH {[ETH_PRICE] USD}
  Assets:Crypto:Wallet:MetaMask:ETH      -[FEE] ETH {[ETH_PRICE] USD}
 
; Example: Supply USDC to Compound
2024-01-20 * "Supply 10000 USDC to Compound"
  Assets:Crypto:Wallet:MetaMask:USDC  -10000 USDC @ 1.00 USD
  Assets:DeFi:Compound:CUSDC             500 CUSDC {20.00 USD}
  Expenses:Crypto:Fees:Network          0.008 ETH {2500.00 USD}
  Assets:Crypto:Wallet:MetaMask:ETH    -0.008 ETH {2500.00 USD}

这里有两件事需要注意。USDC 部分使用 @ 1.00 USD 的价格,以便交易双方以同种货币计价——否则 Beancount 会看到 $10,000.00 的 CUSDC 出现,同时 10,000 个 USDC 单位消失,它们是不同的商品,无法相互抵消。另外,收到的代币是 CUSDC,而不是 cUSDC:小写字母开头在账户组件和商品符号中都是词法错误。

挖矿模板

挖矿奖励

; Template: Receive mining rewards
YYYY-MM-DD * "[CRYPTO] Mining Reward - [POOL/SOLO]"
  Assets:Crypto:Mining:[CRYPTO]     [AMOUNT] [CRYPTO] {[PRICE] USD}
  Income:Crypto:Mining:[CRYPTO]    -[VALUE] USD  ; [VALUE] = [AMOUNT] * [PRICE]
 
; Example: Bitcoin mining reward
2024-01-15 * "BTC Mining Reward - Slush Pool"
  Assets:Crypto:Mining:BTC    0.01 BTC {45000.00 USD}
  Income:Crypto:Mining:BTC  -450.00 USD  ; 0.01 * 45,000.00

挖矿费用

; Template: Mining operational expenses
YYYY-MM-DD * "Mining [EXPENSE_TYPE] - [PERIOD]"
  Expenses:Crypto:Mining:[EXPENSE_TYPE]  [AMOUNT] USD
  Assets:Checking                       -[AMOUNT] USD
 
; Example: Mining electricity costs
2024-01-31 * "Mining Electricity - January"
  Expenses:Crypto:Mining:Electricity  800.00 USD
  Assets:Checking                    -800.00 USD

空投模板

代币空投

; Template: Receive token airdrop
YYYY-MM-DD * "[TOKEN] Airdrop from [PROJECT]"
  Assets:Crypto:Wallet:[WALLET]:[TOKEN]  [AMOUNT] [TOKEN] {[PRICE] USD}
  Income:Crypto:Airdrops                -[VALUE] USD  ; [VALUE] = [AMOUNT] * [PRICE]
 
; Example: UNI token airdrop
2024-03-01 * "UNI Airdrop from Uniswap"
  Assets:Crypto:Wallet:MetaMask:UNI   400 UNI {8.00 USD}
  Income:Crypto:Airdrops            -3200.00 USD  ; 400 * 8.00

与质押奖励类似,空投的认可价值成为其成本基础。记录你能合理辩护的价格——通常是代币首次在主要交易所报价的价格——而不是一个随意设定的整数。

高级模板

Flash 贷款套利

此块是伪代码,不是模板。 它勾勒了 flash 贷款内部的价值流动。即使替换了值,它也无法加载,因为中间有空行——Beancount 会将空行解释为事务结束,导致语法错误。实际的 flash 贷款应记录为单个事务,且不能有空行(使用缩进的 ; 注释标注各个部分),并省略净额为零的中间步骤。

Pseudocode: flash loan arbitrage
 
  borrow      Assets:Crypto:Temp:FlashLoan       +[LOAN_AMOUNT] [TOKEN]
              Liabilities:DeFi:[PROTOCOL]:Flash  -[LOAN_AMOUNT] [TOKEN]
 
  execute     Assets:Crypto:Temp:FlashLoan       -[LOAN_AMOUNT] [TOKEN]
              Assets:Crypto:Temp:Arbitrage       +[RETURN_AMOUNT] [TOKEN]
 
  repay       Liabilities:DeFi:[PROTOCOL]:Flash  +[LOAN_AMOUNT] [TOKEN]
              Assets:Crypto:Temp:Arbitrage       -[LOAN_PLUS_FEE] [TOKEN]
 
  keep        Assets:Crypto:Wallet:[WALLET]:[TOKEN]  +[PROFIT] [TOKEN]
              Income:Crypto:Arbitrage                -[PROFIT_USD] USD

最终,贷款触及的所有中间资产都已消失,账本只需记录结果:利润和协议费用。有关此结构的详细说明,请参阅加密货币投资组合追踪指南中的套利示例。

跨链桥

; Template: Bridge assets across chains
YYYY-MM-DD * "Bridge [AMOUNT] [TOKEN] from [CHAIN1] to [CHAIN2]"
  Assets:Crypto:[CHAIN1]:[TOKEN]     -[AMOUNT] [TOKEN] {[PRICE] USD}
  Assets:Crypto:[CHAIN2]:[TOKEN]      [AMOUNT] [TOKEN] {[PRICE] USD}
  Expenses:Crypto:Bridge:Fees         [FEE] [TOKEN] {[PRICE] USD}
  Assets:Crypto:[CHAIN1]:[TOKEN]     -[FEE] [TOKEN] {[PRICE] USD}
 
; Example: Bridge ETH to Polygon
2024-02-05 * "Bridge 5 ETH from Ethereum to Polygon"
  Assets:Crypto:Ethereum:ETH     -5 ETH {2600.00 USD}
  Assets:Crypto:Polygon:ETH       5 ETH {2600.00 USD}
  Expenses:Crypto:Bridge:Fees    0.01 ETH {2600.00 USD}
  Assets:Crypto:Ethereum:ETH    -0.01 ETH {2600.00 USD}

税务优化模板

税务损失收割

; Template: Tax loss harvesting
YYYY-MM-DD * "Tax loss harvesting - Sell [CRYPTO] at loss"
  Assets:Crypto:[EXCHANGE]:[CRYPTO]    -[AMOUNT] [CRYPTO] {[HIGH_COST_BASIS] USD}
  Assets:Crypto:[EXCHANGE]:USD          [PROCEEDS] USD
  Expenses:Crypto:Fees:Trading          [FEE] USD
  Assets:Crypto:[EXCHANGE]:USD         -[FEE] USD
  Expenses:CapitalLoss:Crypto           [LOSS] USD
 
; Example: Harvest ADA loss
2024-12-15 * "Tax loss harvesting - Sell ADA at loss"
  Assets:Crypto:Binance:ADA      -1000 ADA {0.60 USD} @ 0.45 USD
  Assets:Crypto:Binance:USD       450.00 USD  ; gross proceeds, 1,000 * 0.45
  Expenses:Crypto:Fees:Trading      5.00 USD
  Assets:Crypto:Binance:USD        -5.00 USD
  Expenses:CapitalLoss:Crypto     150.00 USD  ; 600.00 basis - 450.00 proceeds

损失是收益的镜像:$600.00 的成本基础离开,$450.00 的毛收益到达,$150.00 的差额是记入费用账户的正数条目。扣除 $5.00 费用后,实际到账现金为 $445.00。

长期资本利得

; Template: Long-term capital gains sale
YYYY-MM-DD * "Long-term sale - [CRYPTO] held > 1 year"
  date-acquired: "[PURCHASE_DATE]"
  holding-period: "[DAYS] days"
  Assets:Crypto:[EXCHANGE]:[CRYPTO]    -[AMOUNT] [CRYPTO] {[COST_BASIS] USD} @ [SALE_PRICE] USD
  Assets:Crypto:[EXCHANGE]:USD          [GROSS_PROCEEDS] USD
  Expenses:Crypto:Fees:Trading          [FEE] USD
  Assets:Crypto:[EXCHANGE]:USD         -[FEE] USD
  Income:CapitalGains:LongTerm         -[GAIN] USD
 
; Example: Long-term BTC sale
2025-02-01 * "Long-term sale - BTC held 382 days"
  date-acquired: "2024-01-15"
  holding-period: "382 days"
  Assets:Crypto:Coinbase:BTC     -1.0 BTC {45000.00 USD} @ 55000.00 USD
  Assets:Crypto:Coinbase:USD   55000.00 USD
  Expenses:Crypto:Fees:Trading    50.00 USD
  Assets:Crypto:Coinbase:USD     -50.00 USD
  Income:CapitalGains:LongTerm -10000.00 USD  ; 55,000.00 proceeds - 45,000.00 basis

收益是 $10,000.00,而不是 $9,950.00:$50.00 的费用已作为支出记录,若将其从收益中扣除,则会被扣减两次。Income:CapitalGains:LongTermIncome:CapitalGains:Crypto 分开设置,仅为在报表中显示持有期限——Beancount 不会自动计算持有期限,因此携带 date-acquiredholding-period 元数据是有价值的。

核对模板

月度余额核对

; Template: Monthly balance assertions
YYYY-MM-DD balance Assets:Crypto:[EXCHANGE]:[CRYPTO]  [EXPECTED_BALANCE] [CRYPTO]
YYYY-MM-DD balance Assets:Crypto:Wallet:[WALLET]:[CRYPTO]  [EXPECTED_BALANCE] [CRYPTO]
 
; Example: January balance verification
2024-01-31 balance Assets:Crypto:Coinbase:BTC    2.5 BTC
2024-01-31 balance Assets:Crypto:Binance:ETH    15.0 ETH
2024-01-31 balance Assets:Crypto:Wallet:Ledger:BTC  1.0 BTC

与此处的其他示例不同,此块并非设计为自包含的:金额应来自你自己的交易所屏幕,并且断言在你的交易全部录入账本之前会失败——这正是它的目的。请注意,balance 检查的是指定日期开始时的余额,因此请将断言日期定在你所核对期间之后的那一天。

价格更新

; Template: Daily price updates
YYYY-MM-DD price [CRYPTO] [PRICE] USD
 
; Example: Daily prices
2024-01-15 price BTC 45000.00 USD
2024-01-15 price ETH 2500.00 USD
2024-01-15 price ADA 0.50 USD

使用说明

  1. 复制相关模板 用于你的交易类型

  2. 替换每个占位符。YYYY-MM-DD 和每个 [方括号] 标记被移除之前,模板不是有效的 Beancount——方括号不是 Beancount 语法,遗留一个会导致解析错误,而不是被静默忽略。替换是机械性的:

    占位符替换为示例
    YYYY-MM-DD交易日期2024-03-20
    [AMOUNT]商品数量,不带引号0.5
    [CRYPTO]商品符号,大写BTC
    [EXCHANGE]交易场所的账户组件Coinbase
    [COST_BASIS]被移除批次的每单位成本45000.00
    [SALE_PRICE]你的每单位售价48000.00
    [GROSS_PROCEEDS][AMOUNT] × [SALE_PRICE],费用前24000.00
    [FEE]交易场所费用,以收取时的货币计30.00
    [GAIN][GROSS_PROCEEDS][AMOUNT] × [COST_BASIS]1500.00

    将该列替换到加密货币出售模板中,即可重现其下方的工作示例,这是检查你是否正确理解模板的最快方法。

  3. 调整账户名称 以匹配你的账户结构,并确保每个账户都由账户结构模板开启——从未开启的账户是加载错误,而不是警告

  4. 根据需要添加元数据 用于税务报告或追踪

  5. 验证计算:在最终确定条目之前,使用 bea --file your-file.bean check 进行检查。无法平衡的条目,或减少了你不持有的批次的条目,会在那里失败,而不是悄无声息地产生错误的报表

最佳实践

  • 使用一致的命名约定
  • 在元数据中包含交易 ID
  • 详细记录复杂交易
  • 核实汇率和价格
  • 定期备份你的文件

这些模板为在 Beancount.io 中进行加密货币会计提供了坚实的基础。根据你的具体需求和交易模式进行定制。

来源:https://beancount.io/zh/docs/Tips/cryptocurrency-templates-examples